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Articles 1 - 30 of 43
Full-Text Articles in Law
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
Becoming "Audit" It Can Be: Improving Public School Funding Through A Streamlined Sales And Use Tax Agreement For Real Property Tax, Megan E. Bowling
University of Cincinnati Law Review
No abstract provided.
Note: City Of Oakland V. Wells Fargo Co.: Examining The Proximate Cause Standard Under The Fair Housing Act, Ava Lau-Silveira
Note: City Of Oakland V. Wells Fargo Co.: Examining The Proximate Cause Standard Under The Fair Housing Act, Ava Lau-Silveira
Golden Gate University Law Review
The Financial Services Modernization Act of 1999 partially deregulated the financial industry under the premise of helping “everyone attain the American dream of home ownership.” In 1999, the “Fannie Mae” made subprime mortgage loans readily accessible to those who normally would not qualify. People in Oakland, who “used to find it difficult to obtain mortgages,” were suddenly able to obtain mortgage loans, but with subprime terms, which started with low monthly payments, but would increase based on changes in the market interest rates. By 2008, subprime borrowers began defaulting on their loans at an unprecedented rate.
During the 2008 mortgage …
Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah
Stanley Surrey, The 1981 Us Model, And The Single Tax Principle, Reuven S. Avi-Yonah
Articles
2021 marks the fortieth anniversary of the 1981 US Model Tax Treaty as well as the fifth anniversary of the 2016 US Model Tax Treaty. The first author has repeatedly argued that the 1981 Model gave life to the single tax principle (‘STP’). The 2016 Model updates effectively implemented the principle that cross-border income should be taxed once – that is not more and but also not less than once. For example, the 2016 Model does not reduce withholding taxes on payments of highly mobile income that are made to related persons that enjoy low or no taxation with respect …
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
How The State And Federal Tax Systems Operate To Deny Educational Opportunities To Minorities And Other Lower Income Students, Camilla E. Watson
Scholarly Works
The importance of education cannot be overstated. Education is a core principle of the American Dream, and as such, it is the ticket to a better paying job, homeownership, financial security, and a better way of life. Education is the key factor in reducing poverty and inequality and promoting sustained national economic growth. But while the U.S. Supreme Court has referred to education as "perhaps the most important function of the state and local governments," it has nevertheless stopped short of declaring education a fundamental right guaranteed under the Constitution. As a consequence, because education is not considered a fundamental …
Tax Policy And Our Democracy, Clinton G. Wallace
Tax Policy And Our Democracy, Clinton G. Wallace
Michigan Law Review
Review of Anthony C. Infanti's Our Selfish Tax Laws: Toward Tax Reform That Mirrors Our Better Selves.
Paying For Gun Violence, Samuel D. Brunson
Paying For Gun Violence, Samuel D. Brunson
Faculty Publications & Other Works
Gun violence is an outsized problem in the United States. Between a culture that allows for relatively unconstrained firearm ownership and a constitutional provision that ensures that ownership will continue to be relatively unchecked, it has proven virtually impossible for politicians to address the problem of gun violence. And yet, gun violence costs the United States tens of billions of dollars or more annually. These tens of billions of dollars are negative externalities — costs that gun owners do not bear themselves, and thus that are imposed on the victims of violence and on taxpayers generally.
What can we do …
Stategraft, Bernadette Atuahene, Timothy Hodge
Stategraft, Bernadette Atuahene, Timothy Hodge
All Faculty Scholarship
Although sometimes difficult to detect, governmental power abuses can have detrimental impacts. Property tax assessments provide an effective lens to examine this phenomenon because, given the complexity of calculating property tax assessments, it is difficult for citizens to know when local government has exceeded its legitimate taxing authority and crossed into the realm of illegal extraction. Michigan is an ideal case study because it protects property owners by making assessment-related power abuses more visible through a unique state constitutional provision: property tax assessments cannot exceed 50 percent of a property’s market value. Abuses have persisted nevertheless. Between 2011 and 2015, …
Stategraft, Bernadette Atuahene, Timothy Hodge
Stategraft, Bernadette Atuahene, Timothy Hodge
Bernadette Atuahene
Equal Protection - Property Taxes As A Method Of Funding Public Education; San Antonio Independent School District V. Rodriguez, Mark K. Croft
Equal Protection - Property Taxes As A Method Of Funding Public Education; San Antonio Independent School District V. Rodriguez, Mark K. Croft
Akron Law Review
Suit was brought in U.S. District Court for the Western District of Texas challenging the constitutionality of the Texas school financing system on the theory that it discriminated on a basis of wealth, permitting provision of a higher quality of education to be offered the children in property-rich school districts while residents pay a lower tax rate, thus denying equal protection of the law.' The District Court found the laws forming this system unconstitutional on this basis. Appeal brought the case to the Supreme Court in October of 1972, where it was reversed.
A Bundle Of Confusion For The Income Tax: What It Means To Own Something, Stephanie Hunter Mcmahon
A Bundle Of Confusion For The Income Tax: What It Means To Own Something, Stephanie Hunter Mcmahon
Northwestern University Law Review
No abstract provided.
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Tax Ferrets, Tax Consultants, Bounty Hunters, And Hired Guns: The Property Tax Netherworld Fueled By Contingency Fees And Champertous Agreements, J. Lyn Entrikin
Faculty Scholarship
Contingency fee agreements between local tax assessors and contract auditors on the one hand, and property owners and private tax consultants on the other, create perverse financial incentives that undermine the integrity of state and local tax administration. When local governments engage outside auditors to identify undervalued or escaped taxable property, the practice raises serious due process and ethical concerns. As a matter of policy, diverting a share of property tax revenue to private third parties in consideration for outsourced tax assessment services undermines public accountability and reduces net property tax revenue for local government services. And when states allow …
Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman
Just A Matter Of Fairness: Tax Consequences Of The Service’S Revised Community Property Treatment Of California Registered Domestic Partners (Rdps), Francine J. Lipman
Scholarly Works
No abstract provided.
The Misuse Of Textualism: A Further Reply To Prof. Kahn, Stephen B. Cohen
The Misuse Of Textualism: A Further Reply To Prof. Kahn, Stephen B. Cohen
Georgetown Law Faculty Publications and Other Works
Because readers have already endured four articles, two by me and two by Prof. Douglas A. Kahn, debating the meaning of section 67(e)(1), I am reluctant to respond to Prof. Kahn’s rejoinder, which appeared in the January 18 issue of Tax Notes. Nevertheless, our disagreement implicates the judicial craft of two U.S. Supreme Court members, Chief Justice John Roberts and Justice Sonia Sotomayor. I therefore feel it important to answer Prof. Kahn’s latest contentions, recognizing my duty to be as brief as possible.
Taxation, Craig D. Bell
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
No More Parking Lots: How The Tax Code Keeps Trees Out Of A Tree Museum And Paradise Unpaved, Francine J. Lipman
Scholarly Works
No abstract provided.
Difficulties In Achieving Coherent State And Local Fiscal Policy At The Intersection Of Direct Democracy And Republicanism: The Property Tax As A Case In Point, Mildred Wigfall Robinson
Difficulties In Achieving Coherent State And Local Fiscal Policy At The Intersection Of Direct Democracy And Republicanism: The Property Tax As A Case In Point, Mildred Wigfall Robinson
University of Michigan Journal of Law Reform
Professor Robinson explores the uneasiness present when acts of "direct democracy" through means of voter referenda and ballot initiatives conflict with the ideals of representative government, using fiscal matters, such as the property tax, as an example.
Part I explores the changes that have taken place in the last two decades in voter strategy and in patterns of judicial interpretation, briefly reviewing the history of the property tax focusing on taxpayer reaction to long overdue attempts at administrative reform, and showing how that effort indirectly contributed to the "taxpayer revolt. "It further examines how and why broad-scale attempts to utilize …
An Error In Methodology: Inclusion Of External Costs Of Sales In Property Valuations, Joel L. Terwilliger
An Error In Methodology: Inclusion Of External Costs Of Sales In Property Valuations, Joel L. Terwilliger
Akron Tax Journal
Ironically, courts have upheld the protectionist policies behind the counterpart to the sales tax-the use tax. The application of the use tax serves the dual purpose of preventing the out of state migration of purchases of tangible personal property and to ensure a steady flow of revenue to the state treasury coffers. This dual purpose is based on a primary goal: to prevent avoidance of the sales tax. However, unlike sales taxes, use taxes paid on items of tangible personal property are not added to the value of the property for property tax assessments. This dichotomy presents serious problems for …
The Tax Status Of Ohio Property Used For Low-Income Housing, Christopher P. Conomy
The Tax Status Of Ohio Property Used For Low-Income Housing, Christopher P. Conomy
Cleveland State Law Review
This Note argues that the rule denying property tax exemption to low-income housing units is improper. The rule is improper in three significant regards. First, as a matter of social and public policy, the rule is misguided, because it hinders the fulfillment of an important need in Ohio and in American society at large. Second, as a purely legal matter, the original rule denying exemption for these properties resulted as a mistaken application of the existing law regarding the definition of "charitable" use. The third, and most compelling reason, is that the legal basis underlying the original rule has undergone …
Kentucky Tax Law, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Thomas A. Brown, Timothy C. Kimmel, C. Christopher Muth, Douglas P. Romaine, Mark F. Sommer, Randy L. Treece
Kentucky Tax Law, Second Edition, Office Of Continuing Legal Education At The University Of Kentucky College Of Law, Thomas A. Brown, Timothy C. Kimmel, C. Christopher Muth, Douglas P. Romaine, Mark F. Sommer, Randy L. Treece
Continuing Legal Education Materials
A reference for Kentucky lawyers on real and personal property taxation, Kentucky sales and use taxation, Kentucky individual income taxation, corporate income taxation, and procedures before the Kentucky Board of Tax Appeals.
Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla
Allegheny-Pittsburgh Coal Co. V. County Commission Of Webster County, Tarek F. Abdalla
West Virginia Law Review
No abstract provided.
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
Proposed Nonproduction Or Excess Acreage Tax: Viable Revenue Source Or Unconstitutional Property Tax, Ellen R. Archibald
West Virginia Law Review
No abstract provided.
Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel
Future Issues Facing Boston: The Assessing Department, Janet L. Hunkel
John M. McCormack Graduate School of Policy and Global Studies Publications
Taxpayers' opinions of municipal government often focus on the property tax. Taxpayers are stingy, and they are critical as to whether their money is purchasing competent services. For citizens to have faith that government is democratic, taxes must be equitable — everyone must pay their fair share. For government to function efficiently, tax administration must be efficient in order to support city services.
The property tax is a complex, difficult tax to administer; it is vulnerable to misuse. However, there have been recent, dramatic changes to the tax laws. Municipal government in Massachusetts now has the political and legal wherewithall …
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
State And Local Taxation Of The Bituminous Coal Industry, James H. Thompson
West Virginia Law Review
Few industries have presented more troublesome problems for legislators and tax administrators alike, over the years, than has bituminous coal. There are two principal reasons for this. One stems from the physical character of this resource. Lying hidden beneath the earth's surface, coal deposits not only represent an asset of uncertain worth, but also one the value of which will gradually decline as mining activity proceeds. Consequently, the task of making equitable assessments for property tax purposes would be a difficult one even for an experienced mining engineer, and sometimes may verge on the impossible for an untrained local assessor. …
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
A New Technique For Evaluating Coal Property For Ad Valorem Tax Assessment, Donald M. Bondurant
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
Ad Valorem Taxation Of Coal Bearing Lands In West Virginia--A Viewpoint Of The Coal Industry, Rolla D. Campbell, Lynn C. Johnson, Ernest F. Hays Ii
West Virginia Law Review
No abstract provided.
Ad Valorem Taxation Of Coal Property: Introduction
Ad Valorem Taxation Of Coal Property: Introduction
West Virginia Law Review
No abstract provided.
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
Coal Reserves Should Be The Subject Of Equitable Ad Valorem Taxation, John R. Melton
West Virginia Law Review
No abstract provided.
Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler
Housing--Mobile Homes--Some Legal Questions, Mark Summers, Frederick D. Fahrenz, David C. Shepler
West Virginia Law Review
Because of the increasing use of the mobile home as a form of housing, practitioners will be handling an ever-increasing number of cases dealing with the problems of the mobile home resident. The four major areas of investigation of mobile home law dealt with here are taxation, zoning, warranties, and fixtures. The purpose of the article is not to reveal any particular deficiencies in West Virginia's mobile home law, but rather to investigate and synthesize the law in a comprehensive review. While there are certain areas where the need for reform has been suggested, compiling the law as a research …
Taxation--Constitutional Aspects Of Tangible Property Assessments, Edward Garfield Atkins
Taxation--Constitutional Aspects Of Tangible Property Assessments, Edward Garfield Atkins
West Virginia Law Review
No abstract provided.